Cox Engineering Performs Cement Core Tests in Its Laboratory

question 48

Multiple Choice

Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of standard direct labor-hours. The following events occurred during March:

• 8,600 pounds of sand were purchased at a cost of $7,310.
• 7,200 pounds of sand were used for core tests.
• 840 actual direct labor-hours were worked at a cost of $8,610.
• Actual variable manufacturing overhead incurred was $3,200.
-The variable overhead efficiency variance for March is:

• A)$320 unfavorable
• B)$320 favorable
• C)$360 unfavorable
• D)$360 favorable

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Definitions:

Adaptive Leadership

is an approach that emphasizes flexibility and responsiveness to changing environments, encouraging leaders to engage, innovate, and adapt to meet evolving challenges.

Situational Awareness

The ability to understand and interpret environmental elements with regard to time or space, to project their future status, and to act accordingly.

Contingency Plans

Prepared strategies to be used in response to unforeseen events or emergencies, ensuring operational stability.

Neutralizer

Something that makes another thing ineffective or counterbalances its effects.